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Contents

Legislation
Value Added Tax Act 1994

Crossheading Online marketplaces

  • Section 77B Joint and several liability: sellers identified as non-compliant by the Commissioners
  • Section 77BA Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement
  • Section 77C Joint and several liability under section 77B or 77BA: assessments
  • Section 77D Joint and several liability under section 77B or 77BA: interest
  • Section 77E Display of VAT registration numbers
  1. Part IV Administration, collection and enforcement
  2. Crossheading Online marketplaces

Crossheading Online marketplaces

From legislation.gov.uk

Contents

  1. Section 77B Joint and several liability: sellers identified as non-compliant by the Commissioners
  2. Section 77BA Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement
  3. Section 77C Joint and several liability under section 77B or 77BA: assessments
  4. Section 77D Joint and several liability under section 77B or 77BA: interest
  5. Section 77E Display of VAT registration numbers
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